2018 (8) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants had filed refund claim before the adjudicating authority who rejected the same on the ground that the Bill of Entry was not reassessed for arriving at the quantum of refund. In appeal, Commissioner (Appeals) upheld the same. Hence the appellant is before this Tribunal. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....refund. 4. Heard both sides. 5. We find that the issue whether the appellant can claim refund without challenging the assessment is already settled by the decision relied by the ld. counsel for the appellant. This Tribunal in the case of Fresenius Medical Care India Pvt. Ltd. Vs. Commissioner of Customs - 2018 (7) TMI 103 - CESTAT Chennai has also relied upon the decision in the case of Micr....